Resources: Paying HMRC
How to Pay Your HMRC Tax Bill
Self Assessment · VAT · PAYE · Corporation Tax · Crypto · Penalties
Paying HMRC doesn't have to be confusing or risky. Use this guide to choose the right tax type, use the correct reference, and pay safely, without delays, interest, or penalties.
Choose your tax type below. Payment links open in a new tab.
TL;DR
- You can pay your HMRC tax bill online, by bank transfer, Direct Debit, or debit card.
- Use the correct reference number for your tax type.
- Paying late can result in interest and penalties.
Step-by-Step: Paying Your HMRC Tax Bill
Identify the tax you're paying
Find the correct payment reference
Choose a payment method
Pay before the deadline
HMRC Payment Methods
| Payment Method | Processing Time | Suitable For |
|---|---|---|
| Online / Mobile Banking | Same or next working day | Most payments |
| Debit Card | Instant | Urgent or last-minute |
| Direct Debit | 3–5 working days | Planned payments |
| CHAPS | Same day | Large or time-critical sums |
Payment Details by Tax Type
Pay Self Assessment tax if you're self-employed, a landlord, or have untaxed income.
Reference needed: Your 10-digit UTR (no spaces). For bank transfers and Direct Debit, use the 11-character reference: your UTR followed by the letter K.
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How to pay Corporation Tax
HMRC does not send you a Corporation Tax bill. Your company works out the tax in its Company Tax Return, then pays by the deadline. For a company with taxable profits of £1.5 million or less, the deadline is 9 months and 1 day after the end of the accounting period. For a 31 March year end, that is 1 January. Companies with taxable profits over £1.5 million pay in instalments.
The payment deadline comes before the filing deadline, which is 12 months after the accounting period ends. Paying late means interest from HMRC. Late filing penalties apply even if no tax is due.
| Payment method | Time to reach HMRC |
|---|---|
| Online bank account approval, Faster Payments, CHAPS, debit or corporate credit card, or at your bank (with a paying-in slip) | Same or next day |
| Bacs, or Direct Debit already set up with HMRC | 3 working days |
| Direct Debit not set up with HMRC before | 5 working days |
Before you pay
- Use the 17-character Corporation Tax payment reference for that accounting period. You can find it on your notice to deliver a tax return, on HMRC reminders or in your company's HMRC online account.
- A wrong reference can delay the payment or send it to a different tax bill. If that happens, ask Corporation Tax general enquiries to move it.
- Card payments have a non-refundable fee on corporate cards and none on a personal debit card. HMRC does not accept personal credit cards. HMRC treats a card payment as made on the day you pay it.
- You cannot pay Corporation Tax by post.
- If you owe nothing, tell HMRC using the nil to pay form and still file your return.
For deadlines by year end see Corporation Tax deadlines. If you are late, read about Corporation Tax late payment penalties. If you cannot pay in full, read about Time to Pay. For help with the return itself, see our Corporation Tax service.
Frequently Asked Questions
Not Sure Your Tax Bill Is Correct?
Many tax bills are wrong due to missed allowances, reliefs, or earlier reporting errors. We'll confirm what you owe and help you avoid penalties.
RR Accountants helps UK individuals, landlords, and companies manage tax, compliance, and HMRC obligations with clarity and control.